Earnings Per Share Bibliography

Financial Reporting Main Page

Arnold, D. F. and T. E. Humann. 1973. Earnings per share: An empirical test of the market parity and the investment value methods. The Accounting Review (January): 23-33. (JSTOR link).

Balsam, S. and R. Lipka. 1998. Share prices and alternative measures of earnings per share. Accounting Horizons (September): 234-249.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to the FASB prospectus "Earnings per share".  Accounting Horizons (June): 111-113.

Berenson, A. 2003. The Number: How the Drive for Quarterly Earnings Corrupted Wall Street and Corporate America. Random House.

Bierman, H. Jr. and E. Liu. 1968. The computation of earnings per share. The Accounting Review (January): 62-67. (JSTOR link).

Bird, F. A. and P. A. Jones. 1970. A decision-tree approach to earnings per share. The Accounting Review (October): 779-783. (JSTOR link).

Cheung, J. K. 1992. An option-theoretic argument favoring EPS dilution over holding gain/loss. Accounting Horizons (June): 86-89.

Coughlan, J. W. 1988. Anomalies in calculating earnings per share. Accounting Horizons (December): 80-88.

Coughlan, J. W. 1991. Fully diluted arithmetic. Management Accounting (October): 45-49. (Related to earnings per share).

Englard, B. 2009. Changes proposed under the FASB exposure draft on earnings per share. The CPA Journal (May): 42-45.

Frankfurter, G. and B. Horwitz. 1972. The effects of Accounting Principles Board Opinion No. 15 on earnings per share: A simulation study. The Accounting Review (April): 245-259. (JSTOR link).

Harwell, J. L., W. S. Nichols, III and S. D. Steffler. 1974. Recent developments in the presentation of earnings per share. The Accounting Review (October): 852-853. (JSTOR link).

Huefner, R. J. 1972. Accounting system for earnings per share. Management Accounting (March): 29-35.

Mahoney, J. J. 1970. Earnings per share and the insensitive denominator. Management Accounting (July): 15-20.

Mautz, R. D. Jr. and T. J. Hogan. 1989. Earnings per share reporting: Time for an overhaul? Accounting Horizons (September): 21-27.

Parker, J. E. and B. E. Cushing. 1971. Earnings per share and convertible securities: A utilitarian approach. Abacus 7(1): 29-38.

Rice, S. J. 1978. The information content of fully diluted earnings per share. The Accounting Review (April): 429-438. (JSTOR link).

Spacek, L. 1969. Umpiring the earnings per share results. Management Accounting (March): 9-14.

Wiseman, D. E. 1990. Holding loss/gain as an alternative to EPS dilution. Accounting Horizons (December): 18-34.

Wright, A. W. 1971. Earnings per share: Sensitizing the numerator. Management Accounting (May): 19-21.